The professional staging: a dramaturgical analysis of the presentation of experts in the CAJU/TJPR environment

Authors

Keywords:

forensic accounting, accounting, judicial expert, impression management

Abstract

This study aims to investigate how registered experts in the CAJU-TJPR manage their professional image to demonstrate their expertise in forensic areas. The research analyzes the data provided by the experts in CAJU/TJPR. The approach to the problem is qualitative, and the data collection procedures involve a survey with documentary and comparative analysis. The sample comprised 91 experts, obtained through a stratified sampling method. The comparative analysis was based on the use of the "dramaturgical scenario", developed by Goffman (1959). There is no objective, measurable criterion for proving expertise. Regarding the stage, actors, and audience, the results were identical: 32% of the experts presented themselves in an expressive way, making an impression, while 68% did not. The analysis relied on general data to identify key elements, such as front, dramatic realization, idealization, expressive control, presentation, mystification, reality, and artifice. Thus, the impression management shown in the data obtained from the CAJU/TJPR was unsatisfactory, as each expert presents himself in the way he considers appropriate, without focusing on the areas in which he specializes. Few experts develop a scenario that makes it possible to make an impression, according to the various forms presented by Goffman (1959).

Author Biographies

Udo Strassburg, Universidade Estadual do Oeste do Paraná - UNIOESTE

Graduated in Accounting - Unioeste - Cascavel, Master's in Controllership and Strategic Accounting from FECAP, Doctorate in Regional Development and Agribusiness - Unioeste - Toledo. Professor of the undergraduate program in Accounting and the Master's in Accounting at Unioeste - Cascavel PR. Coordinator of the Master's in Accounting at UNIOESTE.

 

Fenando Eli de Souza, State University of West Paraná

Graduated in Accounting from Unioeste - Cascavel PR

Marcelo Roberto Guarienti, State University of West Paraná

Graduated in Accounting from Unioeste - Cascavel PR

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Published

2025-07-15

How to Cite

Strassburg, U., Souza, F. E. de, & Guarienti, M. R. (2025). The professional staging: a dramaturgical analysis of the presentation of experts in the CAJU/TJPR environment. Revista De Contabilidade Do Mestrado Em Ciências Contábeis Da UERJ, 30(1), 27–37. Retrieved from https://www.e-publicacoes.uerj.br/rcmccuerj/article/view/87323

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